Manual Income Tax Return Forms for Individuals for Tax Year, 2024

Government of Pakistan Revenue Division Federal Board of Revenue ***** Notification (lncome Tax) Islamabad, the 4th July, 2024. I ) S.R.O. 950(l)12024.- In exercise of the powers conferred by sub-section ( Federalof section 237 of the Income Tax Ordinance,200l (XLIX of 2001), the Board of Revenue is pleased to direct that the following fuither amendments shall be made in the Income Tax Rules, 2002,the same having been previously published vide Notification No. S.R.O.S96(1y2024, dated 2l't June, 2024 as required by sub- section (3) of section 237 of the said Ordinance, namely:- In the aforesaid Rules, in the Second'schedule, aftet Part-ll-Z, the following new Part-lI-ZA shall be added, namely: -

"Part-II-ZA" applicxable for Tax Year 2024 Individual Paper Return for Tax Year 2024 RETURN OF TOTAL INCOME UNDER THE INCOME TAX ORDINANCE, 2001 (IT-1B) (FOR INDIVIDUAL, DERIVING INCOME UNDER ANY HEAD OTHER THAN SALARY / BUSINESS) Name* Tax Year 2024 CNIC* NTN Address* Amount Exempt from Amount Total Tax / Subject Subject to Amount to Fixed / Final Normal Tax Sr. Description Code Tax A B C 1 Income/(loss) from property 2000 2 Rent Received or Receivable 2001 3 1/10th of amount not adjusted against Rent 2002 4 Forfeited Deposit under a Contract for Sale of Property 2003 5 Recovery of Unpaid Irrecoverable Rent allowd as deduction 2004 6 Unpaid Liabilities exceeding three years 2005 Property 7 1/5th of Rent of Building for Repairs [(2+3+4)*20%] 2031 8 Insurance Premium 2032 9 Local Rate/Tax/Charge/Cess 2033 10 Other Deductions against Rent 2098 11 Gains / (Loss) from Capital Assets 4000 12 Income / (Loss) from Other Sources 5000 13 Foreign Income 6000 14 Share in untaxed Income from AOP 3131 15 Share in Taxed Income from AOP 3141 16 Total Income* 9000 Total Inadmissible Admissible e 17 Deductible Allowances [18+19+20] 9009 18 Zakat u/s 60 9001Deductibl 19 Educational expenses u/s 60D 9008 20 Taxable Income [16-17]* 9100 21 Tax Chargeable 9200 22 Normal Income Tax 920000 23 Tax Credits 9329 24 Tax Paid [Sr. 26 + 27 + Annex-A] 64220057 25 Tax on high earning persons u/s 4C 9231822 26 Tax on deemed income u/s 7E @20% (5% of FMV) 923183 27 Advance Income Tax 9202 28 Admitted Income Tax 9203 Computations 29 Refundable Income Tax [22-25 if <0] 9210 30 Demanded Income Tax [22-25 if >0] 9204 31 Refund Adjustment of Other Year(s) against Demand of this Year 92101 32 Agriculture Income 6100 33 Agriculture Income Tax 9291 Receipts / Tax Collected/ Tax Value Deducted Chargeable 34 Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax 640001 35 Import of Mobile u/s 148 64120045 36 Import u/s 148 @6% 64010062 37 Dividend u/s 150 @ 0% 64330066 38 Dividend u/s 150 @7.5% 64030052 39 Dividend u/s 150 @ 15% 64030055 40 Dividend u/s 150 @ 25% 64330052 41 Dividend u/s 150 @ 35% 64330067 42 Yield on Bahbood certificates/Pensioners benefit account 64030071 43 Profit on Debt u/s 7B 64310056 44 Prize on Prize Bond u/s 156 64090051 45 Winnings from Crossword Puzzle u/s 156 64090052 46 Winnings from Raffle u/s 156 64090053 Regime 47 Winnings from Lottery u/s 156 64090054 Rate 4849 WinningsWinnings fromfrom QuizSale Promotionu/s 156 u/s 156 6409005564090056 50 Bonus shares issued by compnaies u/s 236Z 64151351 51 Capital Gains on Immovable Property u/s 37(1A) 64220050 Capital Gains on Immovable Property u/s 37(1A) where holding period Reduced / 52 doesnot exceed 1 year 64220058 Capital Gains on Immovable Property u/s 37(1A) where holding period 53 exceeds 1 year but doesnot exceed 2 years 64220059 Capital Gains on Immovable Property u/s 37(1A) where holding period Relevant / 54 exceeds 2 years but doesnot exceed 3 years 64330058 Capital Gains on Immovable Property u/s 37(1A) where holding period 55 exceeds 3 year but doesnot exceed 4 years 64330059 Average Capital Gains on Immovable Property u/s 37(1A) where holding period / 56 exceeds 4 years 64220060 Fixed 57 CapitalexceedsGains5 yearson Immovable Property u/s 37(1A) where holding period 64330064 / Capital Gains on Immovable Property u/s 37(1A) where holding period 58 exceeds 6 years 64330065 Final 59 Capital Gains on Securities u/s 37A @ 0% 64220151 60 Capital Gains on Securities u/s 37A @ 5% 64220153 61 Capital Gains on Securities u/s 37A @ 7.5% 64220157 62 Capital Gains on Securities u/s 37A @ 10% 64220158 63 Capital Gains on Securities u/s 37A @ 12.5% 64220155 Capital Gains on Securities u/s 37A @ 12.5% (Securities acquired 64 before 1st July, 2022 regardless of holding period) 65 Capital Gains on Securities u/s 37A @ 15% 64220156 I, , CNIC No. , in my capacity as Self / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return is correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002. Verification Signature: Date:

Individual Paper Return for Tax Year 2024 RETURN OF TOTAL INCOME / STATEMENT OF FINAL TAXATION UNDER THE INCOME TAX ORDINANCE, 2001 (IT-2) 1/2 FOR INDIVIDUAL DERIVING INCOME UNDER THE HEAD BUSINESS & ANY OTHER HEAD EXCEPT SALARY Name* Tax Year 2023 CNIC* NTN* Address* Amount Exempt from Tax / Subject to Amount Total Fixed / Final Subject to Sr. Description Code Amount Tax Normal Tax 1 Income/(loss) from property [Sum of 2 to 10] 2000 A B C 2 Rent received or receivable 2001 3 1/10th of amount not adjustable against rent 2002 4 Forfeited deposit under a contract for sale of property 2003 5 Recovery of Unpaid Irrecoverable Rent allowd as deduction 2004 6 Unpaid Liabilities exceeding three years 2005 7 1/5th of Rent of Building for Repairs [(2+3+4)*20%] 2031 8 Insurance Premium 2032 9 Local Rate/Tax/Charge/Cess 2033 10 Other Deductions against Rent 2098 11 Income from Business 3000 12 Gains / (Loss) from Capital Assets (including securities) 4000 Income / (Loss) from Other Sources [Sum of 14 to 22] - [Sum of 13 23 to 25] 5000 14 Receipts from Other Sources 5029 15 Royalty 5002 16 Profit on Debt (Interest, Yield, etc) 5003 17 Profit on Debt (if amount u/s 7B exceeds Rs. 36 million) 500312 18 Ground Rent 5004 Sources 19 Rent from sub lease of Land or Building 5005 20 Rent from lease of Building with Plant and Machinery 5006 Other 21 Annuity/pension 5007 22 Other Receipts 5028 23 Deductions from Other Sources 5089 24 Accounting Depreciation 5064 25 Other Deductions 5088 26 Foreign Income 6000 27 Foreign Bussiness Income/Loss 6039 28 Foreign Property Income/Loss 6029 29 Foreign Capital Gain Income/Loss 6049 30 Foreign Other Sources Income/Loss 6059 31 Share in untaxed Income from AOP 3131 32 Share in Taxed Income from AOP 3141 33 Total Income 9000 Total Inadmissible Admissible 34 Deductible Allowances [Sum of 35 to 38] 9009 e 35 Zakat u/s 60 9001 36 Workers Welfare Fund u/s 60A 9002Deductibl Allowance 37 Educational expenses u/s 60D 9008 38 Taxable Income [33-34] 9100 39 Tax Chargeable 9200 40 Normal Income Tax 920000 41 Tax Credits 9329 42 Difference of Minimum Tax Chargeable u/s 148/ 153 923192 43 Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) 923198 Computations 44 Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 923193 45 Difference of Minimum Tax Chargeable u/s 113 923194 46 Turnover / Tax Chargeable u/s 113 @0.25% 923152

47 Turnover / Tax Chargeable u/s 113 @0.3% 923163 48 Turnover / Tax Chargeable u/s 113 @0.5% 923206 49 Turnover / Tax Chargeable u/s 113 @0.75% 923155 50 Turnover / Tax Chargeable u/s 113 @1.25% 923161 51 Turnover / Tax Chargeable u/s 113 @1.5% 923160 52 Tax Paid [ as per 54 + 55 + Annex'A' ] 53 Tax on high earning persons u/s 4C 9231822 54 Tax on deemed income u/s 7E @20% (5% of FMV) 923183 Computations 55 Advance Income Tax 9202 56 Admitted Income Tax 9203 57 Refundable Income Tax [40-53 if <0] 9210 58 Demanded Income Tax [40-53 if >0] 9204 59 Refund Adjustment of Other Year(s) against Demand of this Year 92101 60 WWF 920900 61 Agriculture Income 6100 62 Agriculture Income Tax 9291 , CNIC No. , in my capacity as Self / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return are correct & complete in accordance with the Verification provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002. Signature: Date:

RETURN OF TOTAL INCOME UNDER THE INCOME TAX ORDINANCE, 2001 (IT-2) 2/2 FOR INDIVIDUAL DERIVING INCOME UNDER THE HEAD BUSINESS & ANY OTHER HEAD EXCEPT SALARY Name* Tax Year 2024 CNIC* NTN Receipts / Tax Sr. Description Code Value / Collected/ Tax Number Deducted Chargeable A B C Final / Fixed / Minimum / Average / Relevant / Reduced Income 62 Tax [Sum of 55 to 139] 640001 63 Import u/s 148 @1% 64010052 64 Import u/s 148 @2% 64010054 65 Import u/s 148 @3% 64010056 66 Import u/s 148 @3.5% 64010084 67 Import u/s 148 @4% 64010058 68 Import of Edible Oil u/s 148 @5.5% 64010161 69 Import of Packing Material u/s 148 @5.5% 64010181 70 Import of Mobile u/s 148 64120045 71 Import u/s 148 @ 6% 64010062 72 Dividend u/s 150 @7.5% 64030052 73 Dividend u/s 150 @ 15% 64030055 Yield on Behbood Certificates / Pensioner''s Benefit 74 Account/Shuhada Family Welfare Account 64030071 75 Return on investment in sukuks u/s 5AA 64030098 76 Dividend to a Non-Resident covered under ADDT u/s 150 / u/s 5 64030099 Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / 77 Division IV, Part I, 1st Schedule 64050051 Payment for Contracts for Construction, Assembly or Installation to a 78 Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule 64050052Regime Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Rate 79 DivisionFee for AdvertisementII, Part III, 1st ScheduleServices to a Non-Resident u/s 152(1A)(c) / 64050053 80 Division II, Part III, 1st Schedule 64050054 Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) /Reduced 81 Division II, Part III, 1st Schedule 64050055 / Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / 82 Division II, Part III, 1st Schedule 64050056 83 Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule 64050096Relevant/ Royalty / Fee for Technical Services to a Non-Resident covered 84 under ADDT 64050097 Payment for Goods, Services, Contracts, Rent, etc. to a Non- 85 Resident covered under ADDT 64050098Average / Payment for foreign produced commercials to a non- Fixed 86 residentPaymentu/sfor 152Atransport services to a PE of a non-resident u/s 64050100 / 87 152(2A)(b) @ 2% 64050094 Final Payment for other services to a PE of a non-resident u/s 152(2A)(b) 88 @ 10% 64050095 89 Fee for offshore digital servies to a non-resident u/s 152(1C) 64050057 90 Payment for Goods u/s 153(1)(a) @1% 64060052 91 Payment for Goods u/s 153(1)(a) @1.5% 64060053 92 Payment for Goods u/s 153(1)(a) @ 2.5% 64060055 93 Payment for Goods u/s 153(1)(a) @4.5% 64060059 94 Payment for Services u/s 153(1)(b) @ 1% 64060152 95 Payment for services u/s 153(1)(b) @ 1.5% 64060153 96 Payment for Services u/s 153(1)(b) @ 2% 64060154 97 Payment for Services u/s 153(1)(b) @ 10% 64060170 98 Receipts from Contracts u/s 153(1)(c) @7.5% 64060265 99 Receipts from Contracts u/s 153(1)(c) @10% 64060270 100 Fee for Export related Services u/s 153(2) @1% 64060352 101 Deduction of Tax from Yarn Traders u/s 153(1)(a) 6406081

102 Deduction of Tax from Yarn Traders u/s 153(1)(b) 6406082 103 Export Proceeds u/s 154 @1% 64070054 Foreign Indenting Commission u/s 154A(1)(da)/Division IVA Part III 104 First Schedule @1% 64070151 105 Sale proceeds of goods to exporter u/s 154(3) 64070152 106 Sale proceeds of goods by industrial undertaking u/s 154(3A) 64070153 107 Contract payments to indirect exporter u/s 154(3B) 64070154 108 Export Proceeds u/s 154(3C) 64070155 109 Export of services u/s 154A @ 0.25% 64060290 110 Export of services u/s 154A @ 1% 64060285 111 Prize on Prize Bond u/s 156 64090051 112 Winnings from Crossword Puzzle u/s 156 64090052 113 Winnings from Raffle u/s 156 64090053 114 Winnings from Lottery u/s 156 64090054 115 Winnings from Quiz u/s 156 64090055 116 Winnings from Sale Promotion u/s 156 64090056 117 Commission / Discount on petroleum products u/s 156A @ 12% 64090151 118 Brokerage / Commission u/s 233 @5% 64120060 119 Brokerage / Commission u/s 233 @8% 64120066 120 Brokerage / Commission u/s 233 @10% 64120070 121 Brokerage / Commission u/s 233 @12% 64120074 122 CNG Station Gas Bill u/s 234A 64130151 123 Electricity Bill of Commercial Consumer u/s 235 64140051 124 Electricity Bill of Industrial Consumer u/s 235 64140052Regime 125 Lease of rights to collect tolls u/s 236A(3) 64150102 Rate 126 Sale of certain petroleum products u/s 236HA @ 0.5% 64151653 127 Payment for rent / right to use machinery / equipment u/s 236Q 64151651 128 Rent of machinery & equipment u/s 236Q(2) 64151652 129 Bonus shares issued by compnaies u/s 236Z 64151351Reduced 130 Dividend in specie u/s 150 @ 7.5% 64151802 / 131 Dividend in specie u/s 150 @ 15% 64151807 132 Capital Gains on Immovable Property u/s 37(1A) 64220050 Capital Gains on Immovable Property u/s 37(3A) where holdingRelevant/ 133 period doesnot exceed 1 year 64220058 Capital Gains on Immovable Property u/s 37(3A) where holding 134 period exceeds 1 year but doesnot exceed 2 years 64220059Average Capital Gains on Immovable Property u/s 37(3A) where holding / 135 period exceeds 2 years but doesnot exceed 3 years 64330058 Capital Gains on Immovable Property u/s 37(3A) where holdingFixed 136 period exceeds 3 year but doesnot exceed 4 years 64330059 / Capital Gains on Immovable Property u/s 37(3A) where holding Final 137 period exceeds 4 years 64220060 138 Capital Gains on Securities u/s 37A @ 0% 64220151 139 Capital Gains on Securities u/s 37A @ 5% 64220153 140 Capital Gains on Securities u/s 37A @ 7.5% 64220157 141 Capital Gains on Securities u/s 37A @ 10% 64220158 142 Capital Gains on Securities u/s 37A @ 12.5% 64220155 143 Capital Gains on Securities u/s 37A @15% 64220156 144 Receipts from shipping business of a resident person u/s 7A 64310055 145 Profit on Debt u/s 7B 64310056 Fee for transport services outside Pakistan under clause(3),Part-II, 146 Second Schedule @ 1% 64310061 Fee for advertising services by electronic and print media outside 147 Pakistan under clause (3), Part-II, Second Schedule @ 0.75% 64310062 Fee for other services outside Pakistan under clause (3), Part-II, 148 Second Schedule @ 5% 64310063 Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule 149 @3.75% 64310071 Fee for Carriage Services by Oil Tanker/Goods Transport Contractor 150 u/c (43D) and (43E), Part IV, 2nd Schedule 64320051 151 Attributable income from controlled foreign company u/s 109A @15% 64030055

Annex-A Adjustable Tax Collected / Deducted Name* Tax Year 2024 CNIC* NTN Receipts / Tax Collected / Sr. Description Code Value Deducted A B 1 Adjustable Tax [Sum of 2 to 38] 640000 2 Import u/s 148 @1% 64010002 3 Import u/s 148 @2% 64010004 4 Import u/s 148 @3% 64010006 5 Import u/s 148 @3.5% 64010084 6 Import u/s 148 @ 4% 64010008 8 Directorship Fee u/s 149(3) @20% 64020005 9 Profit on debt u/s 151 @ 15% 64040005 10 Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) 64050007 11 Profit on Debt to a Non-Resident u/s 152(2) 64050008 12 Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule 64050009 13 Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule 64050012 14 Payment for Goods u/s 153(1)(a) @1% 64060002 15 Payment for Goods u/s 153(1)(a) @1.5% 64060003 16 Payment for Goods u/s 153(1)(a) @2.5% 64060005 17 Payment for Goods u/s 153(1)(a) @4.5% 64060009 Advance tax on cash withdrawal u/s 231AB 64100101 18 Motor Vehicle Registration Fee u/s 231B(1) 64100301 19 Motor Vehicle Transfer Fee u/s 231B(2) 64100302 20 Motor Vehicle Sale u/s 231B(3) 64100303 21 Motor Vehicle Leasing u/s 231B(1A) @4% 64100304 Advance tax on zforiegn domestic workers u/s 231C 64151907 22 Goods Transport Public Vehicle Tax u/s 234 64130001 23 Passenger Transport Public Vehicle Tax u/s 234 64130002 24 Private Vehicle Tax u/s 234 64130003 25 Electricity Bill of Domestic Consumer u/s 235 64140101 26 Telephone Bill u/s 236(1)(a) 64150001 27 Cellphone Bill u/s 236(1)(a) 64150002 28 Prepaid Telephone Card u/s 236(1)(b) 64150003 29 Phone Unit u/s 236(1)(c) 64150004 30 Internet Bill u/s 236(1)(d) 64150005 31 Prepaid Internet Card u/s 236(1)(e) 64150006 32 Purchase by Auction u/s 236A 64150101 33 Sale / Transfer of Immovable Property u/s 236C 64150301

34 Functions/gatherings charges u/s 236CB 64150407 35 Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G 64150701 36 Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G 64150702 37 Purchase by Retailers u/s 236H 64150801 38 Purchase by others from Retailers u/s 236H 64150804 39 Purchase / Transfer of Immovable Property u/s 236K 64151101 40 Withholding tax on sale consideration u/s 37(6) 64220160 Signature: Date:

Annex-B 1/2 Manufacturing / Trading / Profit & Loss Account ( including Revenues subject to Final / Fixed Tax) (Separate form should be filled for each business) Name* Tax Year 2024 CNIC* NTN Busine Amount Amount Total Subject to Subject to Amount Sr. Description Code Final Tax Normal Tax A B C Net Revenue (excluding Sales Tax, Federal Excise, 1 Brokerage, Commission, Discount, Freight Outward) [2-3] 3029 2 Gross Revenue (excluding Sales Tax, Federal Excise) 3009 Revenue Selling Expenses (Freight Outward, Brokerage, Commission, 3 Discount, etc.) 3019 4 Cost of Sales / Services [(sum of 5 to 15)-16] 3030 5 Opening Stock 3039 6 Net Purchases (excluding Sales Tax, Federal Excise) 3059 7 Salaries / Wages 3071 8 Fuel 3072 Services 9 Power 3073 / 10 Gas 3074 11 Stores / Spares 3076 Sales 12 Repair / Maintenance 3077 of 13 Other Direct Expenses 3083 Cost 14 Accounting Amortization 3087 15 Accounting Depreciation 3088 16 Closing Stock 3099 17 Gross Profit / (Loss) [1-4] 3100 18 Other Revenues [Sum of 19 to 22] 3129 19 Accounting Gain on Sale of Intangibles 3115 20 Accounting Gain on Sale of Assets 3116 21 Others 3128 22 Share in untaxed Income from AOP 3131 23 Share in Taxed Income from AOP 3141

Management, Administrative, Selling & Financial Expenses 24 [Sum of 25 to 44] 3199 25 Rent 3151 26 Rates / Taxes / Cess 3152 27 Salaries / Wages / Perquisites / Benefits 3154 28 Traveling / Conveyance / Vehicles Running / Maintenance 3155 29 Electricity / Water / Gas 3158 30 Communication 3162 31 Repair / Maintenance 3165 32 Stationery / Printing / Photocopies / Office Supplies 3166 33 Advertisement / Publicity / Promotion 3168 34 Insurance 3170 Expenses 35 Professional Charges 3171 36 Profit on Debt (Financial Charges / Markup / Interest) 3172 37 Brokerage / Commission 3178 Indirect 38 Irrecoverable Debts written off 3186 39 Obsolete Stocks / Stores / Spares / Fixed Assets written off 3187 40 Other Indirect Expenses 3180 41 Accounting (Loss) on Sale of Intangibles 3195 42 Accounting (Loss) on Sale of Assets 3196 43 Accounting Amortization 3197 44 Accounting Depreciation 3198 45 Accounting Profit / (Loss) [17+18-24] 3200 Signature: Date: Annex-B 2/2 Manufacturing / Trading / Profit & Loss Account ( including Revenues subject to Final / Fixed Tax) (Separate form should be filled for each business) Name* Tax Year 2024 CNIC* NTN* Amount Amount Total Subject to Subject to Amount Normal Final Taxation Sr. Description Code Taxation A B C

Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / 46 previous years 3270 47 Unadjusted (Loss) from Business for 2016 327016 48 Unadjusted (Loss) from Business for 2017 327017 50 Unadjusted (Loss) from Business for 2019 327019 51 Unadjusted (Loss) from Business for 2020 327020 52 Unadjusted (Loss) from Business for 2021 327021 Statement of Affairs / Balance Sheet 53 Total Assets [Sum of 54 to 59] 3349 54 Land 3301 55 Building (all types) 3302 56 Plant / Machinery / Equipment / Furniture (including fittings) 3303 Advances / Deposits / Prepayments/ Trade Debtors /Assets 57 Receivables 3312 58 Stocks / Stores / Spares 3315 59 Cash / Cash Equivalents 3319 60 Total Equity / Liabilities [Sum of 61 to 63] 3399 61 Capital 3352 62 Borrowings / Debt / Loan 3371 Advances / Deposits / Accrued Expenses/ Trade Creditors /Liabilities 63 Payables 3384 Signature: Date:

Annex-C Inadmissible / Admissible Deductions Name* Tax Year 2024 CNIC* NTN Sr. Description Code Amount 1 Inadmissible Deductions [Sum of 2 to 32] 3239 2 Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets 3202 3 Add Backs Provision for Diminution in Value of Investment 3203 4 Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains 3205 5 Add Backs u/s 21(b) Amount of Tax Deducted at Source 3206 6 Add Backs u/s 21(c) Payments liable to deduction of tax at source but tax not deducted / paid 3207 Add Backs u/s 21(ca) commission in excess of 0.2% of grass amount of supplies to a person not 7 appearing in ATL in third schedule to Sales Tax Act, 1990. 3227 8 Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit 3208 9 Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds 3209 Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of tax at 10 source 3210 11 Add Backs u/s 21(g) Fine / penalty for violation of any law / rule / regulation 3211 12 Add Backs u/s 21(h) Personal Expenditure 3212 Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or 13 Capitalized 3204 Add Backs u/s 21(j) Profit on Debt / Brokerage / Commission / Salary / Remuneration paid by an 14 AOP to its member 3213 Add Backs u/s 21(l) Expenditure under a single account head exceeding prescribed amount not paidDeductions 15 through prescribed mode 3215 16 Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode 3216 17 Add Backs u/s 21(n) Capital Expenditure 3217 Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical 18 manufacturers exceeding prescribed limit 3224Inadmissible 19 Add Backs u/s 21(p) Utility bills exceeding prescribed amount not paid through prescribed mode 322902 Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales 20 Tax but not registered 322903 21 Add Backs u/s 28(1)(b) Lease Rental not admissible 3220

22 Add Backs u/s 29(2) Provision for Doubtful Debts 3201 23 Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years 3219 24 Add Backs u/s 67(1) Expenditure attributable to Non-Business Income 3218 25 Add Backs Tax Gain on Sale of Intangibles 3225 26 Add Backs Tax Gain on Sale of Assets 3226 27 Add Backs Pre-Commencement Expenditure / Deferred Cost 3230 28 Add Backs Accounting (Loss) on Sale of Intangibles 3235 29 Add Backs Accounting (Loss) on Sale of Assets 3236 30 Add Backs Accounting Amortization 3237 31 Add Backs Accounting Depreciation 3238 32 Other Inadmissible Deductions 3234 33 Admissible Deductions [Sum of 34 to 43] 3259 34 Accounting Gain on Sale of Intangibles 3245 35 Accounting Gain on Sale of Assets 3246 36 Tax Amortization for Current Year 3247 37 Tax Depreciation / Initial Allowance for Current Year 3248Deductions 38 Pre-Commencement Expenditure / Deferred Cost 3250 39 Other Admissible Deductions 3254 40 Tax (Loss) on Sale of Intangibles 3255 41 Tax (Loss) on Sale of Assets 3256Admissible 42 Unabsorbed Tax Amortization for Previous Years 3257 43 Unabsorbed Tax Depreciation for Previous Years 3258 Signature: Date:

Annex-D Depreciation, Initial Allowance, Amortization Name* Tax Year 2024 CNIC* NTN Addition (Used Previously Extent Addition Extent Initial Sr. Description Code WDV (BF) Deletion in Pakistan) of Use (New) of Use Rate Allowance Rate Depreciation WDV (CF) A B C D E F G H I 1 Building (all types) 3302 100% 100% 15% 10% 2 Ramp for Disabled Persons 330204 100% 100% 100% 100% 3 Plant / Machinery (not otherwise specified) 330301 100% 100% 25% 15% Computer Hardware / Allied Items / Equipment used in manufacture of IT 4 products 330302 100% 100% 25% 30% 5 Furniture (including fittings) 330303 100% 100% 0% 15% 6 Technical / Professional Books 330304 100% 100% 25% 15% Offshore Installations of mineral oil 7 concerns 330306 100% 100% 25% 20% Depreciation Machinery / Equipment eligible for 1st year 8 Allowance 330308 100% 100% 90% 15% 9 Motor Vehicle (not plying for hire) 33041 100% 100% 0% 15% 10 Motor Vehicle (plying for hire) 33042 100% 100% 25% 15% 11 Ships 33043 100% 100% 25% 15% 12 Aircrafts / Aero Engines 33044 100% 100% 25% 30% Tax Depreciation / Initial Allowance for 13 Current Year 3248 100% 100% Remaining Extent of Description Code WDV (BF) Useful Life Use Amortization A B C D 14 Intangible 3305 15 Intangible 3305 16 Intangible 3305 Expenditure providing Long Term Amortization 17 Advantage / Benefit 330516 18 Tax Amortization for Current Year 3247 19 Pre-Commencement Expenditure 3306 Signature: Date:

Annex-E Name* Tax Year 2024 CNIC* NTN Tax on Tax Attributable Attributable Minimum Receipts / Collectible / Taxable Taxable Tax Sr. Description Code Value Deductible Income Income Chargeable 1 Minimum Tax Chargeable [Col.E Sum of 2 to 6] A B C D E 2 mport u/s 148 @1% 64010052 3 Import u/s 148 @2% 64010054 4 Import u/s 148 @3% 64010056 5 Import u/s 148 @3.5% 64010084 6 Import u/s 148 @4% 64010058 7 Import u/s 148 @6% 64010062 8 Import of Edible Oil u/s 148 @5.5% 64010161 9 Import of Packing Material u/s 148 @5.5% 64010181 10 Import of Plastic Raw Material u/s 148 @ 1.75% 64010081 11 Import u/s 148 @ 4.125% 64010083 12 Import u/s 148 @ 2.75% 64010082 13 Import of ships by ship breakers u/s 148(8A) @ 4.5% 64010059 Payment for contracts for consruction, assembly of 14 instalation to a non-resident u/s 152(1A) 64050052 Payment for transport services to a PE of a non- 15 resident u/s 152(2A)(b) 64050094 Payment for services contracts to a non-resident u/s 16 152(1A)(b) 64050053 Fee for Advertisement Services to a non-resident u/s 17 152(1A)© 64050054 Insurance/re-instruance premium to a non-resident u/s 18 152(1AA) 64050055Chargeable Tax deduction on payments to persons engaged in Tax international money transfer or cross border remittances u/s 152(1DC)/ Division IV Part I First 19 Schedule @ 10% 64210057 Tax ddeduction on payment to persons to Card NetworkMinimum company/payment gateway or anyother person/interbank financial telecommunication services 20 u/s 152(1DD)/Division IV Part I First Schedule @ 10% 64210058 Payment for other services for PE of a non-resident u/s 21 152(2A)(b) 64050095 22 Payment for Services u/s 153(1)(b) @1% 64060152 23 Payment for goods u/s 153(1a) @ 0.25% 64060082 24 Payment for goods u/s 153(1a) @ 2.5% 64060055 25 Payment for goods u/s 153(1a) @ 4.5% 64060059 26 Payment for Services u/s 153(1)(b) @ 1.5% 64060153

27 Payment for specified for Services u/s 153(1)(b) @ 3% 64060156 28 Payment for Services u/s 153(1)(b) @2% 64060154 29 Payment for Services u/s 153(1)(b) @10% 64060170 30 Payment for Services u/s 153(1)(b) @15% 64060180 31 Receipts from Contracts u/s 153(1)(c) @7.5% 64060265 32 Receipts from Contracts u/s 153(1)(c) @10% 64060270 33 Payment for Goods u/s 153(1)(a) @1% 64060052 34 Payment for Goods u/s 153(1)(a) @1.5% 64060053 35 Payment for Goods u/s 153(1)(a) @4.5% 64060059 36 Fee for Export related Services u/s 153(2) @1% 64060352 37 Deduction of Tax from yarn u/s 153(1)(a) 64060281 38 Deduction of Tax from yarn u/s 153(1)(b) 64060282 39 Brokerage / Commission u/s 233 @8% 64120066 40 Brokerage / Commission u/s 233 @10% 64120070 41 Brokerage / Commission u/s 233 @12% 64120074 42 Brokerage / Commission u/s 233 @5% 64120060 Number of imported mobile phones u/s 148 upto 30$ @ 43 Rs.70 64120045 Number of imported mobile phones u/s 148 exceeding 44 30$ upto 100$ @ Rs.100 64120046 Number of imported mobile phones u/s 148 exceeding 45 100$ upto 200$ @ Rs.930 64120047 Number of imported mobile phones u/s 148 exceeding 46 200$ upto 350$ @ Rs.970 64120048 Number of imported mobile phones u/s 148 exceeding 47 350$ upto 500$ @ Rs.3000 64120049 Number of imported mobile phones u/s 148 exceeding 48 500$ @ Rs.50200 64120050 49 CNG Station Gas Bill u/s 234A 64130151 Fee for Goods Transport Contractor u/c (43E), Part IV 50 Second Schedule 64320053 Fee for Carriage Services by Oil Tanker u/c (43D), Part 51 IV Second Scheule 64320051 Tax on Attributable Attributable Difference Receipts / Final Tax Taxable Taxable (Option Sr. Description Code Value Chargeable Income Income Valid if <=0) A B C D E 51 Export Proceeds u/s 154(1) @1% 64070054 52 Foreign Indenting Commission u/s 154(2) 64070151 53 Sale Proceeds of goods to exporter u/s 154(3) 64070152 Sale Proceeds of of goods by industrial undertaking u/s 54 154(3A) 64070153 55 Contract Payments to indirect exporter u/s 154(3B) 64070154 56 Export Proceeds u/s 154(3C) 64070155

Annex-F Personal Expenses Name* Tax Year 2024 CNIC* NTN Sr. Description Code Amount 1 Personal Expenses [(2 + 16) - 17] 7089 2 Rent 7051 3 Rates / Taxes / Charge / Cess 7052 4 Vehicle Running / Maintenence 7055 5 Travelling 7056 6 Electricity 7058 7 Water 7059 8 Gas 7060 9 Telephone 7061 10 Asset Insurance / Security 7066 Expenses 11 Medical 7070 12 Educational 7071 13 Club 7072 Personal 14 Functions / Gatherings 7073 15 Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc. 7076 16 Other Personal / Household Expenses 7087 17 Contribution in Expenses by Family Members [18+21] 7088 CNIC No. Name* 18 19 20 21 Signature: Date:

WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 1/4 Name* Tax Year 2024 CNIC* NTN Residen Busines 1 Agricultural Property [Sum of 1 i to 1 x] 7001 Form (Irrigated / Unirrigated Mauza / Village / Area / Uncultivable) Chak No. Tehsil District (Acre) Share % Code Value at Cost i 7001 ii 7001 Property iii 7001 iv 7001 v 7001 Agricultural vi 7001 vii 7001 viii 7001 ix 7001 x 7001 2 Commercial, Industrial, Residential Property (Non-Business) [Sum of 2 i to 2 x] 7002 Form (House, Flat, Shop, Unit No. / Area / Plaza, Factory, Complex / Street Locality / Area Share Workshop, etc.) / Block / Sector Road City (Marla / sq. yd.) % Code Value at Cost Property i 7002 ii 7002 Industrial iii 7002 iv 7002 ercial,

v 7002 Comme vi 7002 vii 7002 viii 7002 Residential, ix 7002 x 7002 3 Business Capital 7003 Capital i Enter name, share percentage & capital amount in each AOP Share % Code7003 Value at Cost ii 7003 iii 7003 Business i Enter consolidated capital amount of all Sole Proprietorships 100% 7003 4 Equipment, etc. (Non-Business) [Sum of 4 i to 4 iv] 7004 Description Code Value at Cost i 7004 ii 7004 Equipment iii 7004 iv 7004 Signatures: Date: WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 2/4 Name* Tax Year 2024 CNIC* NTN 5 Animal (Non-Business) [Sum of 5 i to 5 iv] 7005 Description Code Value at Cost mal i Livestock 7005

Ani ii Pet 7005 iii Unspecified 7005 iv Unspecified 7005 6 Investment (Non-Business) [Sum of 6 i to 6 xiii] 7006 Account / Share Form Instrument No. Institution Name / Individual CNIC % Code Value at Cost i Account 7006 Current 7006 Current 7006 Fixed Deposit 7006 Fixed Deposit 7006 Profit / Loss Sharing 7006 Profit / Loss Sharing 7006 Saving 7006 Saving 7006 ii Annuity 7006 iii Bond 7006 iv Certificate 7006 v Debenture 7006 vi Deposit 7006 Term Deposit 7006 Term Deposit 7006 vii Fund 7006 viii Instrument 7006Investment ix Insurance Policy 7006 x Security 7006 xi Stock / Share 7006 xii Unit 7006 xiii Others 7006 7 Debt (Non-Business) [Sum of 7 i to 7 vii] 7007 Institution Name / Individual Share Form No. CNIC % Code Value at Cost i Advance 7007

ii Debt 7007 iii Deposit 7007 iv Prepayment 7007 v Receivable 7007 vi Security 7007 vii Others 7007 8 Motor Vehicle (Non-Business) [Sum of 8 i to 8 viii] 7008 Form (Car,Jeep,Motor Cycle,Scooter,Van) E&TD Registration No. Maker Capacity Code Value at Cost i 7008 ii 7008 Vehicle iii 7008 iv 7008 Motor v 7008 vi 7008 vii 7008 viii 7008 Signatures: Date: WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 3/4 Name* Tax Year 2024 CNIC* NTN 9 Precious Possession [Sum of 9 i to 9 iii] 7009 Description Code Value at Cost Posession s i Antique / Artifact 7009

ii Jewelry / Ornament / Metal / Stone 7009 Preciou iii Others (Specify) 7009 10 Household Effect [Sum of 10 i to 10 iv] 7010 Description Code Value at CostEffect i Unspecified 7010 ii Unspecified 7010Household iii Unspecified 7010 iv Unspecified 7010 11 Personal Item [Sum of 11 i to 11 iv] * 7011 Item Description Code Value at Cost i Unspecified 7011 ii Unspecified 7011Personal iii Unspecified 7011 iv Unspecified 7011 Cash 12 Cash (Non-business) [Sum of 12 i to 12 x] 7012 Notes & Coins 7012 13 Any Other Asset [Sum of 13 i to 13 iv] 7013 Description Code Value at CostAsset Other iii 70137013 Any iii 7013 iv 7013 14 Assets in Others' Name [Sum of 14 i to 14 iv] 7014 0Name s' Description Code Value at Cost

i 7014 Others in ii 7014 iii 7014 Assets iv 7014 15 Total Assets inside Pakistan [Sum of 1 to 14] 7015 16 *Assets held outside Pakistan [Sum of 16 (i) to 16 (iv)] 7016 Description Code Value at Cost Pakistan outside iii 70167016 iii 7016 Assets iv 7016 17 Total Assets [15+16] 7019 * Serial # 16 has been separated from Any Other Assets at Serial # 13 for clarity. Signatures: Date: WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 4/4 Name* Tax Year 2024 CNIC* NTN 18 Credit (Non-Business) [Sum of 18 (i) to 18 (viii)] 7021 Form Creditor's NTN / CNIC Creditor's Name Code Value at Cost i Advance 7021 ii Borrowing 7021 iii Credit 7021 Loan iv Loan 7021 v Mortgage 7021

vi Overdraft 7021 vii Payable 7021 viii Others 7021 19 Total Liabilities 7029 20 Net Assets Current Year [17-19] 703001 21 Net Assets Previous Year 703002 22 Increase / Decrease in Assets [20-21] 703003 23 Inflows [Sum of 23 (i) to 23(x)] 7049 i Income declared as per Return for the year subject to normal tax 7031 Assets ii Income declared as per Return for the year exempt from tax 7032 iii Income Attributable to Receipts, etc. Declared as per Return for the year subject to Final / Fixed Tax 7033 Net iv Adjustments in Income Declared as per Return for the year 7034of vi Foreign Remittance 7035 vii Inheritance 7036 viii Gift 7037Reconciliation ix Gain on Disposal of Assets, excluding Capital Gain on Immovable Property 7038 x Others 7048 24 Personal Expenses [Transfer from Sr.1 Annex-F] 7089 25 Outflows [Sum of 25 (i) to 25 (iii)] 7099 i Gift 7091 ii Loss on Disposal of Assets 7092 iii Others 7098 26 Unreconciled Amount [23-24-25] 703000 0 27 Assets Transferred / Sold / Gifted / Donated during the year [Sum of 27 (i) to 27 (ii)] 703004 0Assets Description Code Value at Costed

i 703004 Dispose ii 703004 I, , CNIC No. , in my capacity as Self / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of Taxpayer named above, do hereby solemnly declare that to the best of my knowledge & belief the information given in this statement of the assets & liabilities of myself, my spouse(s), Verification minor children & other dependents as on 30.06.2024 & of my personal expenditure for the year ended 30.06.2024 are correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001, Income Tax Rules, 2002. Signatures: Date: ".